The question of the possibility of paying taxes in installments arises for many citizens, especially when the amount to be paid exceeds expectations or the budget does not allow it to be paid at once. In 2026, legislation does provide mechanisms for phased payment of taxes, but with a number of limitations and features. It is important to understand that not all types of taxes can be paid in installments, and for some categories (for example, transport tax or property tax for individuals) special rules apply.
In this article we will look at:
what taxes can be paid in installmentshow to do it through Taxpayer personal account, banking services or branches of the Federal Tax Service, as well as what Fines and penalties may apply for late payments, even with partial payment.. We will pay special attention to the nuances for car owners - after all, transport tax often becomes a headache due to large amounts.
Spoiler: partial payment does not mean automatic installment payment - it’s more likely independent payment splitting taking into account deadlines and possible sanctions. If you plan to pay your tax in installments, it is important to do so before the payment deadlineto avoid penalties. Below are detailed instructions and life hacks.
What taxes can be paid in installments in 2026?
Not all taxes are subject to partial payment. As of 2026 individuals may split payments for the following types of taxes:
- 🚗 Transport tax - the most common case among car owners. You can pay in installments, but at least once a quarterto avoid penalties.
- 🏠 Property tax for individuals (apartments, houses, garages). It is allowed to pay in installments if the amount exceeds RUB 50,000.
- 💼 Land tax — the same rules apply as for property.
- 📄 Personal income tax (for individual entrepreneurs and self-employed) - only when submitting a 3-NDFL declaration indicating installments.
Important: income tax for legal entities, excise taxes and VAT it's impossible pay in installments without approval from the Federal Tax Service. They require official installments or deferment under Art. 64 Tax Code of the Russian Federation.
It is also worth considering that partial payment does not relieve you from the obligation to pay the full amount before the deadline. For example, if transport tax for 2023 must be paid before December 1, 2026, then even if paid in parts, the last part must reach the budget no later than this date.
Methods for partial payment of taxes: step-by-step instructions
There are several ways to pay your tax in installments. Let's look at each of them with detailed instructions.
1. Through the taxpayer’s Personal Account (LKN) on the Federal Tax Service website
The most convenient and safest way. Here's how to do it:
- Log in to the site Taxpayer personal account through State Services or by login/password.
- Go to section
Accrued → Overpayments/debts. - Select the tax you want to pay in parts (for example, transport for 2023).
- Click
Payand enter partial amount (for example, 50% of the total). - Confirm payment via bank card or account.
The system will automatically record the partial payment, and the remaining amount can be repaid later. The main thing is to keep within deadline (usually December 1 for individuals).
Make sure that the tax is not overdue|Check the amount with the receipt|Check the recipient's details|Save the payment receipt-->
2. Through banking services (Sberbank, Tinkoff, VTB, etc.)
Many banks allow you to pay taxes using your Federal Tax Service details. For partial payment:
- 📱 In the bank’s mobile application, select
Payment of taxes → Search by TIN. - 🔍 Enter your data (TIN, full name) and find the required tax.
- 💳 In the “Amount” field, indicate a portion of the total (for example, 3,000 ₽ out of 10,000 ₽).
- ✅ Confirm the payment and save the receipt.
Please note: some banks (eg. Sberbank Online) can show the full amount of the debt, but technically allow you to enter any amount. The main thing is not to forget to pay the balance before the deadline.
3. Through branches of the Federal Tax Service or MFC
If you prefer the offline method, you can:
- 📄 Take a receipt for paying the tax (it can be printed in LKN or received by mail).
- 🏛 Visit any branch of the Federal Tax Service or MFC with a passport and receipt.
- 💵 Pay part of the amount through the cashier (inform the operator that you are not paying in full).
- 📋 Ask to mark the partial payment on your copy of the receipt.
The disadvantage of this method is not all Federal Tax Service branches accept partial payments without prior approval. It's better to call in advance and check.
If you pay taxes in installments through a bank, keep all receipts until the debt is fully paid off. In case of disputes with the Federal Tax Service, they will serve as proof of timely payment.
What happens if you don’t pay the tax before the deadline?
Even if you paid part of the tax, but did not meet the deadline (for example, December 1 for transport tax), the Federal Tax Service will begin to charge:
- ⏳ Penalty — 1/300 of the Central Bank refinancing rate for each day of delay (from 2026 this is ~0.08% per day).
- 📜 Fine — 20% of the unpaid amount (if the Federal Tax Service proves intentional non-payment).
- 🚨 Account blocking - if the debt exceeds 3,000 ₽ and the delay is more than 3 months.
Example: if you owe 15,000 rubles in transport tax, but paid only 10,000 rubles before December 1, then from December 2, penalties will begin to accrue on the remaining 5,000 rubles. After a month of delay, the debt will increase by approximately 5 000 × 0,08% × 30 = 120 ₽.
⚠️ Attention: The Federal Tax Service can write off tax debt from your bank account without going to court if the amount exceeds 30,000 rubles (Article 46 of the Tax Code of the Russian Federation). Partial payment does not protect against this risk if the balance of the debt is significant.
| Debt amount | Delay | Penalty (for 30 days) | Risk of account blocking |
|---|---|---|---|
| 1 000 ₽ | 1 month | ~24 ₽ | Low |
| 10 000 ₽ | 2 months | ~320 ₽ | Medium |
| 30 000 ₽ | 3 months | ~720 ₽ | High |
| 100 000 ₽ | 6 months | ~4 800 ₽ | Extremely high |
To avoid problems, use payment calendar: break the tax amount into 3-4 parts and pay once every 1-2 months, so that by the deadline the balance is minimal.
Features of partial payment of transport tax for car owners
Transport tax is one of the most painful for car owners, especially if the car is powerful or there are several of them. In 2026, the following rules apply:
- 🚘 You can pay in installments without agreement with the Federal Tax Service, but only if the total amount is paid before December 1st.
- 📅 Deadline for individuals -
December 1, 2026(for 2023). - 💰 If the tax amount exceeds 10,000 ₽, it is recommended to pay at least once a quarter to avoid technical errors in the LKN.
Example: you have two cars - Lada Vesta (105 hp) and Toyota Land Cruiser 200 (272 hp). The tax for both will be ~25,000 ₽. You can:
- 🔹 Pay 10,000 ₽ in March.
- 🔹 In June - another 8,000 ₽.
- 🔹 In September - the remaining 7,000 ₽.
The main thing is to make sure that cumulative amount by December 1 covered 100% of the tax. Otherwise, penalties will begin to accrue.
What to do if the tax arrived with an error?
If the amount of transport tax on the receipt seems too high, check:
1. Engine power in PTS (sometimes the Federal Tax Service takes data from outdated databases).
2. Benefits - for example, for large families or veterans.
3. Holding period — if the car was sold in the middle of the year, the tax should be recalculated proportionally.
If the error is confirmed, submit updated declaration through LKN or contact the Federal Tax Service in person.
How to avoid problems when paying partial taxes
Partial payment is convenient, but fraught with technical nuances. Here 5 key rulesso as not to run into fines:
- Pay at least once every 3 months. Rare payments may arouse suspicion from the Federal Tax Service.
- Keep all receipts. In controversial situations, they will become evidence.
- Check the balance of the debt in LKN. Sometimes payments get stuck in processing.
- Don't pay on the spot. It is better to pay the last part 5-7 days before the deadline.
- Use one payment method. Do not mix the LKN, the bank and the Federal Tax Service cash desk - this can confuse the system.
If you understand that you cannot pay extra on time, you can:
- 📞 Call the Federal Tax Service by phone
8-800-222-22-22and find out if it is possible to reschedule. - 📝 Write an application to installments (if the amount of debt is more than 50,000 ₽).
⚠️ Attention: If you sold a car or property during the year, but the tax still came, do not ignore it! Contact the Federal Tax Service with documents about the sale - otherwise penalties will be charged on a non-existent debt.
Partial payment of tax is not an installment plan, but your own splitting of the payment. The Federal Tax Service is not obliged to remind you of the remaining amount, so you take full responsibility.
Installment plan vs. partial payment: what's the difference?
Many people confuse partial payment and installments, but these are completely different things:
| Criterion | Partial payment | Installment plan according to Art. 64 Tax Code of the Russian Federation |
|---|---|---|
| Is approval from the Federal Tax Service required? | ❌ No | ✅ Yes |
| Maximum term | Before the tax deadline (usually December 1st) | Up to 3 years |
| Interest/penalties | Accrued if you fail to meet the deadline | May not be accrued (by decision of the Federal Tax Service) |
| Minimum debt amount | Any | From 50,000 ₽ |
Installment is beneficial if:
- 💸 The amount of debt is more than 50,000 ₽.
- 📅 More time is needed (up to 3 years).
- 🛡 Do you want to be guaranteed to avoid penalties?
To apply for an installment plan you need:
- Write an application to the Federal Tax Service (a sample is available on the website nalog.ru).
- Attach documents confirming your difficult financial situation (for example, a certificate of income).
- Wait for a decision (usually considered within 30 days).
If the installment plan is approved, you will pay in fixed installments without the risk of penalties. But refusals are also possible - especially if you have other debts to the budget.
FAQ: Frequently asked questions about partial payment of taxes
Can I pay my tax in installments if I already owe another tax?
Yes, but the Federal Tax Service may block this opportunity if your total debt exceeds 30,000 rubles. In this case, it is better to first pay off old debts and then split up new payments.
What should I do if I overpaid tax when paying in part?
You can overpay:
- 🔄 Count against future taxes (via an application to the LKN).
- 💵 Return to your account (you need to write an application to the Federal Tax Service).
The return period is up to 30 days from the date of application.
Is it possible to pay tax in installments through State Services?
No, you can only pay taxes on the State Services portal completely. For partial payment, use the taxpayer’s personal identification number, banking services or the Federal Tax Service cash desk.
Will I receive notifications about the remaining amount of debt?
The Federal Tax Service is not obliged to send reminders about partial payments. You need to track your debt balance yourself through Taxpayer personal account.
Is it possible to pay tax in installments for another person?
Yes, but for this you will need:
- 🆔 His TIN and passport details.
- 📄 Receipt with correct details.
- 💳 Your bank card (payments from third parties are allowed).